ANNUAL REPORT FOR F.Y. ENDED 31ST MARCH,2026

COMPUTER POINT LIMITED ANNUAL REPORT 2025-26 COMPANY INFORMATION BOARD OF DIRECTORS Mr. Mohan Kha, Whole Time Director Mr. Deepak Kumar Verma (Non-Executive - Independent Director) Mrs. Priyanka Singh, (Non-Executive Women Independent Director) resigned w.e.f. 30.03.26 Mr. Tapas Chowdhury, Non-Executive Non- Independent Director COMPANY SECRETARY Mr. Sujay Bag CHIEF FINANCIAL OFFICER Mr. A. Rahaman STATUTORY AUDITOR M/s Arun Jain & Co. Chartered Accountants BANKERS ICICI Bank REGISTERED OFFICE 1/1B, Upper Wood Street, Kolkata - 700017 SECRETARIAL AUDITOR K. BOTHRA & ASSOCIATES REGISTRAR & SHARE TRANSFER AGENTS M/s. S.K. Infosolutions Pvt Ltd Regn No - INR000003886 D/42 Katju Nagar, Ground Floor (Near South City Mall), Jadavpur, Kolkata - 700032 Ph: -033-24120027 Email id: contact@skcinfo.com 41ST ANNUAL GENERAL MEETING DAY, DATE & TIME Tuesday 29th September,2026 at 09. 00 AM VENUE 1/1B, Upper Wood Street, Kolkata – 700017 BOOK CLOSURE Friday 25th September,2026to Tuesday, September 29,2026 (Both days inclusive) CONTENTS DIRECTORS’ REPORT CORPORATE GOVERNANCE REPORT MANAGEMENT DISCUSSION & ANALYSIS REPORT CEO/CFO CERTIFICATION INDEPENDENT AUDITORS’ REPORT BALANCE SHEET STATEMENT OF PROFIT & LOSS STATEMENT OF CHANGES IN EQUITY CASH FLOW STATEMENT NOTES TO THE ACCOUNTS In this Annual Report, we have disclosed forward-looking information to help investors to comprehend our prospects and take informed investment decisions. This report is based on certain forward-looking statements that we periodically make to anticipate results based on the management's plans and assumptions. We have tried wherever possible to identify such statements by using words such as 'anticipates', 'estimates', 'expects', 'projects', 'intends', 'plans', believes', and words of similar substance in connection with any discussion of future performance. We cannot guarantee that these forward-looking statements will be realised, although we believe that we have been prudent in assumptions. The achievement of results is subject to risks, uncertainties and even inaccurate assumptions. Should known or unknown risks or uncertainties materialise, or should underlying assumptions prove inaccurate, actual results could vary materially from those anticipated, estimated or projected. We undertake no obligation to publicly update any forward-looking statements, whether as a result of new information, future events or otherwise. DIRECTOR’S REPORT TO THE SHAREHOLDERS The Members Computer Point Limited Your directors have pleasure in presenting herewith their 41st Annual Report together with the Audited Statement of Accounts of your Company for the Year ended March 31, 2026. (Rs. in Lakhs) Particulars Year ended March 31, Year ended March 31, 2026 2025 Total Income 133.59 139.94 Less: Total Expenditure 132.19 138.27 Profit before Taxation 1.40 1.66 Less: Tax Expense .21 13.30 Net Profit for the period 1.19 (11.63) COMPANY PERFORMANCE Your Company has prepared the Financial Statements for the financial year ended March 31, 2026 under Sections 129, 133 and Schedule II to the Companies Act, 2013 read with the Companies (Indian Accounting Standards) Rules, 2015, as amended by the Companies (Indian Accounting Standards) (Amendment) Rules, 2016. The Company’s total income during the year stood at Rs. 133.59 Lakhs, as compared to Rs. 139.94 Lakhs in the previous year. The Company’s profit before tax is Rs. 1.40 Lakhs during the year, as compared to Rs. 1.66 Lakhs in the previous year. The Company earned a net profit of Rs. 1.19 Lakhs, as against a net Loss of Rs 11.63 Lakhs in the previous year. DIVIDEND In order to maintain a healthy capital adequacy ratio to support long term growth of Company, Directors has not recommended any Dividend for the Financial Year 2025-2026. AMOUNTS PROPOSED TO CARRY TO THE RESERVES The Company has not transferred any amount out of the profit earned to reserve account during the year under review. The entire profit earned during the year under review is being carried forward under Profit & Loss Account. MATERIAL CHANGES AND COMMITMENTS AFFECTING FINANCIAL POSITION BETWEEN THE END OF THE FINANCIAL YEAR AND DATE OF REPORT There have been no material changes and commitments, affecting the financial position of the company which have occurred between the end of the financial year of the company to which the financial year relate and the date of this report. SIGNIFICANT/MATERIAL ORDERS PASSED BY THE REGULATORS There was no significant material orders passed by the Regulators or Courts or Tribunals impacting the going concern status of the Company and its operations in future. ENVIRONMENT HEALTH AND SAFETY The Company accords the highest priority to Environment, Health and Safety. The management is constantly reviewing the safety standards of the employees and the management believes in the concept of sustainable development. RISK MANAGEMENT ANDADEQUACY OF INTERNAL FINANCIAL CONTROLS The Company’s Internal Control Systems are commensurate with the nature, size and complexity of its business and ensure proper safeguarding of assets, maintaining proper accounting record and providing reliable financial information. Your Company’s Internal Control ensures that all assets of the Company are safeguarded and protected, proper prevention and detection of frauds and errors and all transactions are authorized, recorded and reported appropriately. Your Company has an adequate system of internal financial controls commensurate with its size and scale of operations, procedures and policies, ensuring orderly and efficient conduct of its business, including adherence to the Company’s policies, safeguarding of its assets, prevention and detection of frauds and errors, accuracy and completeness of accounting records, and timely preparation of reliable financial information. Such practice provides reasonable assurance that transactions are recorded as necessary to permit preparation of Financial Statements in accordance with the applicable legislations. Your Company also monitors through its Internal Audit Team the requirements of processes in order to prevent or timely detect unauthorized acquisition, use or disposition of the Company’s Assets which could have a material effect on the Financial Statements of the Company. The Internal Audit function is responsible to assist the Audit Committee on an independent basis with a complete review of the risk assessments and associated management action plans. DEPOSITS During the year under review, the Company has not accepted any deposit within the meaning of Section 73 of the Companies Act, 2013 read with the Companies (Acceptance of Deposits) Rules, 2014. SECRETARIAL AUDITOR In terms of Section 204 of the Companies Act, 2013, read with the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014 the Company had appointed M/s. K Bothra & Associates, Practicing Company Secretary (Certificate of Practice No. 15159), as the Secretarial Auditor. The Secretarial Audit Report for the financial year ended March 31, 2026 is annexed herewith as [Annexure-A] to this report. DETAILS OF SUBSIDIARY/ JOINT VENTURES/ASSOCIATE COMPANIES As on March 31, 2026 the Company does not have any Subsidiary/Joint Venture/ Associate Companies as per the provisions of the Companies Act, 2013. SHARE CAPITAL The Authorised Share Capital of your Company stands at Rs. 31,00,00,000/- divided into 3,10,00,000 Equity shares of Rs. 10/- each. At present the Issued, Subscribed and Paid-Up Share Capital of the Company is Rs. 30,00,13,000/- divided into 3,00,01,300 Equity Shares of Rs. 10/- each. During the year under review, the Company has not issued any shares. DECLARATION BY INDEPENDENT DIRECTOR The Company has received declarations from all the Independent Directors of the Company confirming that they meet the criteria of independence as specified under Section 149(6) of the Companies Act, 2013 read with schedules and rules issued thereunder. They have also co [Showing first 8,000 characters — download PDF for full document]